FASB ASC 1-1 Variable Interest Entities
Discuss how Enron and other companies used special-purpose entities (SPEs) to keep the effects of transactions and events off corporate balance sheets. Accounting for SPEs is now guided by the requirements for variable interest entities (VIEs).
1. How does the FASB define a VIE? Provide the ASC numbers and summarize.
2. Is a company that meets the definition of a VIE required to consolidate the VIE? Provide the ASC numbers and summarize.
FASB ASC 2-7 Comprehensive Income
Find the definition and objective of reporting comprehensive income.
Cite and copy the sources (ASC number) of the definition and objectives of comprehensive income. For more information on Financial Accounting check on this: https://en.wikipedia.org/wiki/Financial_accounting
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